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of <h1>Chief Commissioners Urged to File Rectification Applications for CEGAT Orders Contradicting Supreme Court Rulings on Excise Issues.</h1> The circular addresses the filing of rectification of mistake (ROM) applications before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) when its orders contradict Supreme Court decisions. It highlights key Supreme Court judgments favoring revenue on issues such as unjust enrichment and production capacity re-determination under the Central Excise Act. The document advises Chief Commissioners to file ROM applications to rectify CEGAT orders based on these Supreme Court rulings. It also references similar cases in income tax and sales tax law, indicating ongoing considerations by a larger CEGAT bench.
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